financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2022-26-2-219-230finance-1590Research ArticleФИНАНСОВАЯ ОТЧЕТНОСТЬFINANCIAL REPORTINGСоблюдение международных стандартов аудита (ISAs): данные по Косово за период финансовой отчетности 2015–2019 годовCompliance with International Standards on Auditing (ISAs): Evidence from Kosovo for the Financial Reporting Period 2015–2019https://orcid.org/0000-0001-9438-4057ХотиА. Х.HotiA. H.

Арбер Х. Хоти — PhD., преподаватель, экономический факультет.

Приштина

Arber H. Hoti — PhD, Assistant Professor, Faculty of Economics.

Pristina

arber.hoti@uni-pr.eduhttps://orcid.org/0000-0002-6668-0673СопаЛ. С.SopaL. S.

Лиридона С. Сопа — магистр наук (экономических), Управление по обеспечению качества.

Приштина

Liridona S. Sopa — Msc, Mr. Sci. (Econ), Quality Assurance Office.

Pristina

liridona.sopa@gmail.comУниверситет ПриштиныСербияUniversity of PrishtinaSerbiaОбщество сертифицированных бухгалтеров и аудиторов Косово (SCAAK)СербияSociety of Certified Accountants and Auditor of Kosovo (SCAAK)Serbia202229042022262219230Copyright © Хоти А.Х., Сопа Л.С., 20222022Хоти А.Х., Сопа Л.С.Hoti A.H., Sopa L.S.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/1590

Целью данного эмпирического исследования является определение соответствия аудиторских заключений, подготовленных по финансовой отчетности крупных компаний Косово за 2015–2019 гг., требованиям Международных стандартов аудита (МСА). Актуальность исследования обусловлена тем, что многие страны сейчас активно переходят к применению Международных стандартов аудита, ощущая при этом недостаток детальных методических материалов, что осложняет эффективное применение данных стандартов в странах, не имеющих длительного опыта в данной области. Базой для исследования послужили опубликованные аудиторские заключения крупных компаний Косово, для которых была произведена случайная выборка в размере около 37%, что можно считать достаточным уровнем для исследуемого множества. Авторы провели анализ ошибок, допущенных аудиторами отечественных аудиторских компаний Косово при подготовке аудиторских заключений по финансовой отчетности крупных компаний Косово за 2015–2019 гг. На основе проведенного анализа сделан вывод о недостаточном уровне качества аудиторской практики в Косово. Несоблюдение требований МСА остается высоким, лицензированные аудиторы и аудиторские фирмы недостаточно подготовлены для удовлетворительного выполнения своих юридических обязательств. Результаты данного исследования имеют значение для национальных органов регулирования аудита (ARB) и профессиональных бухгалтерских организаций (PAO), желающих повысить общее качество аудита.

The aim of this empirical study is to determine the compliance of the audit reports of the financial statements of large companies in Kosovo for 2015–2019 with the requirements of the International Standards on Auditing (ISA). The relevance of the study is due to the fact that many countries are now actively moving to the application of the International Standards on Auditing while feeling the lack of detailed methodological materials, which makes it difficult to effectively apply these standards in countries that do not have experience in this area. The basis for the study is a random sample of published audit reports of large companies in Kosovo, about 37% of the total population, which can be considered sufficient. The authors analyze the misstatements (errors) made by the auditors of domestic audit firms in Kosovo when preparing audit reports on the financial statements of large companies in Kosovo in 2015–2019. Based on the analysis, the authors conclude that the quality of the audit in Kosovo is insufficient. The level of non-compliance with ISAs remains high, and licensed auditors and audit firms are not adequately trained to satisfactorily fulfill their legal obligations. The results of this study have implications for national audit regulatory bodies (ARBs) and professional accountancy organizations (PAOs) that want to improve overall audit quality.

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The authors declare that there are no conflicts of interest present.